A ceramics manufacturer sold cups last year for USD7.50 each. Variable costs of manufacturing were USD2.25 per unit. The company needed to sell 20,000 cups to break even. Net income was USD5,040. This year, the company expects the following changes: sales price per cup to be USD9.00; variable manufacturing costs to increase 33.3%; fixed costs to increase 10%; and the income tax rate to remain at 40%. Sales in the coming year are expected to exceed last year's sales by 1,000 units. How many units does the company expect to sell this year?
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